Delegation of powers under GST Ordinance empowers designated tax officers to exercise specified assessment, enforcement and refund functions. Delegation of powers under subsection (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Ordinance, 2017 authorises the Commissioner to allocate specified statutory functions to subordinate tax officers. The order assigns assessment, refund, audit, recovery, search and seizure, confiscation, disposal, penalty, summoning and appellate/revisional powers to specified officer ranks, and conditions that each delegated power be exercised only within the officer's respective jurisdiction. The order is effective from 1 July 2017.